Leonard O. Parker, Jr. - Page 2

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          (1) Whether the amount assessed in each year at issue was                   
          correct; (2) whether petitioner’s April 7, 1994, bankruptcy                 
          filing barred the assessment of his 1994 income tax liability;              
          (3) whether the assessments for the tax years at issue were                 
          timely; (4) whether penalties under section 6651(a)(2) should be            
          abated; (5) whether interest on the tax liabilities for all tax             
          years at issue should be abated; (6) whether petitioner received            
          proper notice of the filing of the NFTL; and (7) whether                    
          collection alternatives were properly considered.                           
                                  FINDINGS OF FACT                                    
               Petitioner resided in Torrance, California, when he filed              
          the petition.  Prior to becoming a California resident, he was a            
          resident of New Orleans, Louisiana.                                         
               Petitioner filed tax returns in which he reported income of            
          $37,353 for 1992, $12,265 for 1993, and $8,123 for 1994, and                
          income taxes due of $4,924.32, $2,874.95, and $1,133.74, for                
          those respective years.  Petitioner failed to pay the income                
          taxes due other than a partial payment of $156 for 1994.                    
          Respondent assessed petitioner's 1992-94 Federal income tax                 
          liabilities on September 20, 1993, August 5, 1996, and October 9,           
          1995, respectively.  The assessment for each tax year was made              
          within 3 years from the date the return for that year was filed.            
               Petitioner filed for bankruptcy on three separate occasions:           
          The bankruptcy proceeding filed on April 7, 1994, was dismissed             






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